5967-S AMS RINE WILS 07

SSB 5967 - S Amd  000565

    BySenator Rinehart

                                  Adopted 4/1/93 - Roll Call 28-21

    On page 26, after line 10, insert the following:

    "Sec. 121.  RCW 82.04.290 and 1985 c 32 s 3 are each amended to read as follows:

    Upon every person engaging within this state in any business activity other than or in addition to those enumerated in RCW 82.04.230, 82.04.240, 82.04.250, 82.04.255, 82.04.260, 82.04.270, and 82.04.280; as to such persons the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of 1.50 percent on persons engaging in banking, loan, security, or other financial businesses, from investments or the use of moneys as such, and by the rate of 2.00 percent on all other businesses.  This section includes, among others, and without limiting the scope hereof (whether or not title to materials used in the performance of such business passes to another by accession, confusion or other than by outright sale), persons engaged in the business of rendering any type of service which does not constitute a "sale at retail" or a "sale at wholesale."  The value of advertising, demonstration, and promotional supplies and materials furnished to an agent by his principal or supplier to be used for informational, educational and promotional purposes shall not be considered a part of the agent's remuneration or commission and shall not be subject to taxation under this section."

Renumber the sections consecutively and correct internal references accordingly.

SSB 5967 - S Amd

    BySenator Rinehart

                                                    Adopted 4/1/93

    On page 1, line 4 of the title, before "82.60.050" insert "82.04.290,"

                            --- END ---